IFTA, Inc. International Fuel Tax Association

Jurisdiction:	Quebec
Year of Report:	2024
1) Jurisdiction provides either a refund or an exemption, impose a tax rate different than diesel, or offer an incentive (i.e. producers' or income tax credit):	Yes
2) Jurisdiction offers a refund for tax paid on biodiesel for IFTA carriers:
Effective date of the legislation:	MM/DD/YYYY
Brief description of the legislation:	A carrier is entitled to a refund of the tax the carrier has paid in respect of fuel acquired by the carrier in Québec and used outside Québec in the propulsion of a prescribed motor vehicle.
3) Jurisdiction offers a biodiesel tax exemption for IFTA carriers:	No
Effective date of the legislation:
Brief description of the legislation:
4) Jurisdiction imposes a tax on biodiesel at a rate different than the tax imposed on diesel:	No
Effective date of the biodiesel tax rate:
5) Instructions for the IFTA licensees based in your jurisdiction to report biodiesel use on the IFTA return. :
6) Biodiesel incentive such as a producer's credit or an income tax credit:
Effective date of the legislation:	MM/DD/YYYY
Type of biodiesel incentive is offered:	Entities that produce biodiesel in Quebec can claim income tax credit under some conditions.

2024 Biodiesel Information